Back
DELHI HIGH COURT
RAJIV SHAKDHER, TALWANT SINGH
Bharat Bhushan Jindal – Appellant
Versus
Principal Commissioner of Income Tax – Respondent
| Table of Content |
|---|
| 1. challenge to the rejection of tax forms. (Para 1 , 2 , 4) |
| 2. argument regarding the appeal's pending status. (Para 6) |
| 3. counterargument on the merits of the dismissed appeal. (Para 7) |
| 4. analysis of the tribunal's decisions and legal impact. (Para 8 , 9) |
| 5. conclusion to allow the writ petition and set aside orders. (Para 10 , 11) |
JUDGMENT
Rajiv Shakdher, J.: (ORAL)
Table of Contents
Preface: -
Background facts: -
Submissions on behalf of the petitioner/assessee: -
Submissions on behalf of the revenue: -
Analysis and Reasons: -
Conclusion: -
Preface:
1. Via this writ petition, the petitioner-assessee seeks to lay a challenge to the orders dated 27.01.2021 and 11.02.2021, whereby, Forms 1 and 2 filed by it under the Direct Tax Vivad Se Vishwas Act, 2020 (in short "the 2020 Act") were rejected by the designated authority.
Background facts:
2. The impugned orders came to be passed in the background of the following board facts and circumstances:
2.1. The Assessing Officer [in short "AO"] vide order dated 21.03.2014, concerning the assessment year ("AY") 2011-2012, pegged the petitioner- assessee.s taxable income at Rs.2,19,50,020/-. as against the declared income of
The dismissal of an appeal can be considered 'in limine' if based on a mistaken understanding of earlier rulings, allowing for corrective measures under the 2020 Act, facilitating the revival of the ....
The main legal point established in the judgment is that the provisions of the 2020 Act should be construed liberally, and the petitioner should not suffer due to procedural complexities or inadverte....
The appeal is considered pending as soon as it is filed and does not require admission before the specified date under the Direct Tax Vivad Se Vishwas Act, 2020.
Point of Law : Income Tax Act – Scheme "provide for resolution of disputed tax – Cut of date – Delay in making application - Scheme was intended to give a quietus to huge pending direct tax litigatio....
The central legal point established in the judgment is the interpretation of the eligibility criteria under the Direct Tax Vivad Se Viswas Act, 2020, and the adverse impact of additional qualificatio....
Point of Law - if an appeal is filed with an application for condonation of delay and the appeal is admitted by the appellate authority before the date of filing of the declaration, the benefit is to....
Rectification under S.154 vacating LTCG addition post-Vivad se Vishwas settlement renders original reassessment non-surviving; delay condoned on bona fide belief.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
